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2018 (8) TMI 352 - AT - Central ExciseBenefit of abatement - Interpretation of statute - Sub Section 2 of Section 3A of Central Excise Act - assessee claimed that they are entitled to the benefit of proviso to Sub Section 2 of Section 3A which cannot be denied to them because Rule 96ZP (3) does not bar them from availing the benefit of this notification - Difference of opinion - Held that:- Registry is directed to present the matter before Hon’ble President of CESTAT for consideration of a Larger Bench to decide the question: Whether the Sub-Section (2) of Section 3A which only deals with the powers of the Government of India, can be treated as a provision for abatement of duty by itself? If so, how that abatement under sub section 2 of Section 3A should be followed read with Rule 2 of Rule 96ZP? Matter Referred to Larger Bench.
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